Voices of

Women Entrepreneurs
in Ghana
April 2007
APRIL 2007

Acknowledgements

This report was prepared by the IFC/World Bank Investment Climate Team for Africa in collaboration
with IFC Gender Entrepreneurship Markets (GEM). Mary Agboli was the team leader on the project.

The team is made up of Jozefina Cutura, A. Waafas
Ofusu-Amaah, Julie Weeks, Frances Gadzekpo, Brigid
Amoako, Enyonan Pamela Sosu, and Brenda Kalenga.
Johnson Asiama and Max Vardon led the team from Eagle
Group, who implemented the survey. Nana Yaa Omane-
Peprah assisted in validating the interviews with the women.
James J. Emery and Natalie Africa also provided valuable
comments.
Many thanks to PEP Africa General Manager Bernard
Chidzero, the entire PEP Africa team in Johannesburg and
the many readers and advisors who contributed greatly to
this report.
The report was sponsored by the Bank Netherlands
Partnership Program (BNPP).

The report is based on in-depth interviews with women

in Accra, Tamale, and Takoradi in May 2006. We wish to
thank the 23 women who participated in the report, who
are profiled in Annex 2.
Table of Contents

Table of Contents 1

List of Acronyms 2

Listening to Women Entrepreneurs in Ghana 3

The Business Environment - Laws and Regulations 6

Access to Land and Property 9

Access to Finance 11

Taxes and Permits 14

Access to Justice 16

International Trade 18

Networking and Advocacy 19

Summary and Conclusions 20

Annex 1: Matrix of Recommendations 22

Annex 2: Profile of Women Consulted 30

Annex 3: Women Business Associations and Institutions 32

TABLE OF CONTENTS 1
List of Acronyms

ADB Agricultural Development Bank JICA Japanese International Cooperation Agency

AGOA Africa Growth and Opportunity Act LAP Land Administration Project

APRM African Peer Review Mechanism M&E Monitoring and Evaluation

BSD Banking Supervision Department, Bank of Ghana MASLOC Micro and Small Loans Center

CBA Collective Bargaining Agreement MCA Millennium Challenge Account

CEDAW Convention on the Elimination of Discrimination Against Women

MFU Microfinance Unit (MOFEP)
CHRAJ Commission on Human Rights and Administrative Justice
MIX Microfinance Information Exchange
CLR Council for Law Reports
MOFEP Ministry of Finance and Economic Planning
CUs Credit Unions
MOJ Ministry of Justice
DANIDA Danish International Development Agency
MOTI Ministry of Trade and Industry
DOVVSU Domestic Violence Victim Support Unit
MOWAC Ministry of Women and Children’s Affairs
ECOWAS Economic Commission of West African States
NBSSI National Board for Small-Scale Industries
EDIF Export Development and Investment Fund
NEPAD New Partnership for Africa’s Development
FIDA International Federation of Women Lawyers
NIB National Investment Bank
FNGOs Financial Non-Governmental Organization
PNDCL Provisional National Defense Council Law
GADS Gender and Agriculture Development Strategy
SESTRAC Self-Employed Skills and Leadership Training Center
GAWE Ghana Association of Women Entrepreneurs
SME Small and Medium Enterprise
GCB Ghana Commercial Bank
SSNIT Social Security and National Insurance Trust
GEPC Ghana Export Promotion Council

GDHS Ghana Demographic and Health Surveys UNIDO United Nations Industrial Development Organization

GHAMFIN Ghana Microfinance Institutions Network WABA Women’s Assistance and Business Association

GLR Ghana Law Reports WDF Women’s Development Fund

GLSS Ghana Living Standards Survey WHO World Health Organization

GPRS Ghana Growth and Poverty Reduction Strategy WILDAF Women in Law and Development in Africa

2 LIST OF ACRONYMS
Listening to Women Entrepreneurs in Ghana

The Voices of Women Entrepreneurs in Ghana is an advocacy tool designed to complement the
Gender and Growth Assessment in Ghana by presenting the issues, concerns and successes of women
entrepreneurs in their own voice. The objective of the report is to have the voices of these women
heard by policy makers so that policies can be implemented that improve the business environment
for women.

THE CONTRIBUTION OF WOMEN TO ECONOMIC GROWTH
Empirical evidence on the gender-growth nexus across
countries suggests a significant potential for higher economic
growth if existing barriers to investment and economic
participation by women, could be addressed. For example,
it is estimated1 for Kenya that giving women farmers the
same level of agricultural inputs and education as men could
increase yields obtained by women more than 20 percent.
For Tanzania, it is estimated that reducing time burdens of
women could increase household cash incomes for
smallholder coffee and banana growers by 10 percent, labor
productivity by 15 percent and capital productivity by 44
percent. Similarly, for Burkina Faso, it is estimated that
shifting existing resources between men’s and women’s
plots within the same household could increase output by
10-20 percent.
Empirical analysis of the gender and economic growth
nexus for Ghana suggests that a significant increase in the
female literacy rate could produce an increase in real output
growth by about one-half. In other words, a significant
improvement in gender equity, be it in terms of human
capital accumulation, women’s economic participation or
otherwise will have significant beneficial effects on economic
growth rates amounting to about 2.5 percent a year. This
is significant for the quest to scale up growth rates to 8-10
percent in order to become a middle income country within
10 years and to meet the Millennium Development Goals
(MDGs).
WOMEN ARE HOLDING THEIR OWN IN ECONOMIC PARTICIPATION
The adult female literacy rate in Ghana currently is
estimated at 65.9 percent compared to 16.6 percent in 1970.
1
Source: Blackden and Bhanu, Gender, Growth and Poverty Reduction.
The current ratio of young literate females to males in the
age range of 15-24 is also estimated at 95.7 percent and the
gender parity index at the primary and secondary levels is
97 percent and 87 percent respectively. Thus the female
labor force participation rate in Ghana is estimated 50.1
percent and women account for about 50.2 percent of the
entire population of Ghana. This means that women in
Ghana probably constitute half of the entire labor force and
are contributing to national output growth even though this
is often not measured. This notwithstanding, most
economically active women in Ghana operate in the informal
economy, where they outnumber men, and are particularly
involved in various micro-enterprises and retail trade. In
agriculture, women dominate in food crop production while
men dominate cash crop farming. Incidentally, it is observed
that food crop farmers are among the poorest in the country.
This situation is compounded by difficulties in accessing
land, most of which is administered under customary law
and generally determined by cultural and traditional practices
across the country. With the fact that inheritance systems
tend to discriminate against women, one can understand
the role of land as one of the range of constraints faced by
women entrepreneurs.
Thus, even though women and men in Ghana play
equally central roles in economic production, women,
compared to their male counterparts, tend to experience
greater poverty, have heavier time burdens, lower rates of
utilization of productive assets, and lower literacy rates,
especially at the tertiary level, where the parity index is
45 percent.

LISTENING TO WOMEN ENTREPRENEURS IN GHANA 3

 FIGURE 1: WOMEN PERCEIVE TAXES AS THE GREATEST CHALLENGE TO BUSINESS

Tax Rates

Economic Regulatory

Macroeconomic Instability

Access to Finance

Access to Markets

Access to Property and

Transportation

Tax Management

Electricity

0% 10% 20% 30% 40% 50% 60% 70%

EXISTING BARRIERS CONSTRAIN WOMEN’S POTENTIAL
Even though the legal framework for business in Ghana
does not contain explicit provisions that constrain women’s
economic potential, there exists a number of cultural
practices regarding land and property ownership or
inheritance as well as regulatory and institutional factors
such as taxation and access to finance that constrain small
entrepreneurs and women in particular.
“…Tax administration does not encourage small businesses
to satisfy their obligations. It makes bigger companies more
competitive than you.”
- Edwina Assan, Edtex
KEY MESSAGES
The following are key messages sampled from the
Voices of Women Entrepreneurs.
“…What is important is some level of predictability so we
can be confident in making the most appropriate decisions
regarding the future of our businesses. If the laws keep
changing or if we cannot be sure about government policies,
we lose focus and then engage in many activities so as to
ensure economic profit.”
- Marjorie Abden, Jack and Jill Warehouse
“…We get government official visits from time to time;
inspectors drop in anytime. So you end up spending time
explaining things to them.”
- Ellen Budu-Larbi, Megaforce Security
“…The registration process is straightforward but it involves
too many steps. You need to also register for VAT, Social
Security and other licenses. The real problem lies in the
need for clarity of the information needed to complete all
these processes.”
- Francesca Opuku, Office Essentials
“…Government should involve women entrepreneurs in
policy making so that women can propose what is functional
for them. Land and administration issues should be addressed
to make it easily accessible.”
- Francesca Opuku, Office Essentials
“…Millennium Challenge Account is coming to Ghana and
the government will see how the horticulture is important
for the economy. We expect that the government will take
positive actions.”
- Gifty Sefa Boakye, Alpha Beta Flora
“…The government could take a more active role in creating
an enabling environment. Financial institutions could also

4 LISTENING TO WOMEN ENTREPRENEURS IN GHANA

be more creative by coming up with packages that are
suitable for women entrepreneurs.”
- Justine Naana Mensah, TMO Network
“…The justice system here is slow, but sometimes you will
find that women are not well treated. Men get more attention
than women. When you meet requirements you get approval.
I paid a lot of taxes through VAT. With the restaurant
business you don’t get huge revenues. I have been audited
three times – they think I am evading VAT. They know it’s
easy to offer service and not to issue a receipt. The tax
burden is high for women.”
- Audrey Selormey, Buka Restaurant
“…Government should formulate deliberate policies to
assist in improving women participation in the mainstream
economic activities. Behavior change should also be
encouraged mostly among men, so they are more supportive
of women entrepreneurs.”
- Micronet, Tamale, Ghana
FRANCESCA OPOKU, OFFICE ESSENTIALS
Office Essentials started trading in office supplies in 2002
before venturing into printing and other business. Francesca,
a former employee in corporate Ghana, wanted better
flexibility and financial independence. Starting off was not
easy as she was not able to secure any financing, even
when she wanted to use her new equipment as collateral.
The banks she approached wanted title to land. “Without
land, you can not get financing and without financing,
how can you grow your business.” Furthermore, “it is not
the legal system that prohibits women from owning land,
it’s the social system.”
Office Essentials won the Ghana Market Development
Place Award in 2002 and plans to use the monetary award
to expand to the wider African market.
FRANCESCA OPOKU
LISTENING TO WOMEN ENTREPRENEURS IN GHANA 5
The Business Environment - Laws and Regulations

It is now generally accepted that one of the most effective approaches to reduce poverty is to foster
economic growth by improving the environment for private sector activity. The resultant effect is that
firms are more profitable, thereby contributing more in the form of taxes to the government which
are then used to support needed social programs. The business environment which is a set of laws
and regulations, as well as the opportunities and incentives available to entrepreneurs, informs the
decisions that the private sector makes on a daily basis. Anecdotal evidence suggests that the business
environment in Ghana also significantly affects the way women business owners run their businesses
in Ghana. Women make up about 50.1 percent of the labor force and most of them are involved in
micro enterprises and retail trade.

A survey of 450 women across Ghana indicated that
the gender impact of most of the business environment
factors under investigation was for the most part neutral.
On the average 32 percent of the women did not feel that
being a woman made a difference in conducting their
businesses; and 21 percent and 22 percent respectively felt
they had a more positive or a more negative experience
from being a businesswoman.
However, 57 percent of the respondents thought it
more challenging as a woman business owner to balance
business and family commitments. In addition, a third felt
disadvantaged as a woman with regard to accessing formal
credit and dealing with bureaucracy and corruption.

AKUA AYISI, UNIQUE FLORAL

Besides traveling the world as flight attendant for Ghana
Airways, Akua also enjoyed shopping for flowers wherever
she went. In 1992, she decided to turn her love for flowers
into a business venture. She quit her job and went to
Germany to study more about the floral business.

Today, Unique Floral is a household name in Ghana with

many locations across Accra and her husband and brother
have since joined the business. Managing her growing staff
is a challenge. “Lack of technical skills and even lack of
basic education is very problematic.” Akua advises women
to “make sure you buy land in your own name and secure
it by going through the registration process.”
AKUA AYISI

6 THE BUSINESS ENVIRONMENT - LAWS AND REGULATIONS

 PERCEPTIONS OF AREAS OF DIFFICULTIES IN BUSINESS AS A WOMAN
Theft/Non-seriousness/Growth/Ind’l Reins
Personal Safety
Networking, Building Business Partnerships
Balancing Work and Family Life
Dealing with Corruption, Bureaucracy
Taken seriously as a Businesswoman
Working with Clients/Customers
Managing Female Employees
Managing Male Employees
Joining Business Associations
Access to Credit
0 10 20
More Challenging as a Woman
This result confirms the need to address the specific
concerns that women face as entrepreneurs. Clearly, while
the legal and institutional framework in the country does
not overtly discriminate against women, there are
nevertheless socio-cultural factors such as property
ownership, land rights, land acquisition and inheritance
rights that present obstacles to women’s ability to take full
advantage of the provisions in the legal framework.
According to the World Bank’s Doing Business 2007
Indicators, it takes 12 procedures and 81 days to start a
business in Ghana. However, the reality is that business
registration processes are still rather cumbersome and need
to be urgently streamlined. In the first place, the Registrar
General’s Department which is a branch of the Ministry of
Justice, and responsible for business registrations needs to
decentralize its operations and have one-stop registration
30 40 50 60
Easier as a Woman
centers in all districts. Currently, the registration centers
are mainly in the major towns (Accra, Takoradi, Kumasi,
etc.) and hence potential registrants have to rely on middle
men thereby increasing the cost of registration. For example,
although the normal cost of registration is ¢220,000 ($22)
and an additional yearly renewal of ¢100,000 ($10), it
usually costs many times more to register a business due
to the cumbersome procedures involved. Secondly, the
department needs to expand its outreach programs and
explain its procedures to the general public. Currently,
once a business is registered, that business is given a
compulsory tax identification number and it is thought that
this is probably why most small entrepreneurs such as
typical women-owned micro and small enterprises prefer
to remain informal for fear of the ‘tax implications‘ of
registering.
THE BUSINESS ENVIRONMENT - LAWS AND REGULATIONS 7
MAGGIE NSIAH, MAGGIE’S GUEST HOUSE
Maggie’s thirty-roomed, two-star hotel in Takoradi has
grown tremendously since she opened it in 1996 with only
four rooms. With clientele from the leading mining businesses
in the area as well as a huge government clientele, Maggie
has achieved professional and personal satisfaction. She
gleams as she walks potential clients through her facility.
She is particularly amazed as to how much she has
accomplished without loans or credit from a formal financial
institution.
DR RADHA HACKMAN, DUA CLINIC
Soon after completing medical school in 1986, Dr Hackman
inherited her father’s thriving practice in Adabraka, Accra.
She successfully completed a move from Adabraka to the
clinic’s own premises in Asylum Down and managed to
pay off the mortgage on the property in five years. In a
MAGGIE NSIAH
8 THE BUSINESS ENVIRONMENT - LAWS AND REGULATIONS
sector in which advertising is considered unethical, Dr
Hackman has successfully grown her father’s business
through word of mouth and has a current medical staff of
eight. Her aversion to the high interest rates traditionally
charged by local banks has caused her to finance the
business solely through internally generated funds. Dr
Hackman believes her greatest strengths are the confidence
she derived from her high-quality training, her adherence
to business ethics and the open communication and empathy
she develops with her patients. Her biggest challenges
have been balancing her home/work life and spending
enough time with her family, especially when her children
were much younger. A member of the Ghana Medical
Association and the Society of Private Medical and Dental
Practitioners, she believes networking is important for
informal knowledge sharing.
DR RADHA HACKMAN
Access to Land and Property

While less than half of the women surveyed owned or rented their main business building, less than
a quarter actually owned the land and only 5 percent sought to purchase land in the last ten years.
The low level of women owning land as reported in the survey is clearly a reflection of the lack of
appropriate legal provisions to protect women’s land rights.

Indeed, Article 22(2) of the Constitution provides that

LAND OWNERSHIP
Parliament should “as soon as practicable after coming into
force of this Constitution, enact legislation regulating the
Government Given Free (1%)
property rights of spouses during and at dissolution of
Occupied Right (9%)
marriage”. This has not been done, even after 14 years of
the existence of the Constitution. N/A (2%)

No Response (6%)
As a result, women’s property rights in and out of
marriage are unclear and this has often resulted in restricting Own Property (22%)

access to land as a result of the non-registration of their Rent from Private Owners (51%)
title for the above-mentioned reasons. Rent/Lease from Government (9%)

In addition, customary law is the basis for most land

holding in the country and so land matters are inextricably
linked to traditional and cultural norms that often tend to
discriminate against women. Fortunately, the National Land
Administration Project2 has identified these shortcomings,
as it estimates that about 52 percent of women are involved
in agriculture but whose land rights are not quite defined3.
It is gratifying to note that the Ministry for Women and
Children’s Affairs (MOWAC) is represented on the Land
Policy Steering Committee, and therefore can influence
policy more directly.

ELLEN BUDU-LARBI, MEGAFORCE SECURITY SERVICES

Ellen is a woman that knows how to take on a challenge.
Operating in an industry dominated by men and a staff of
mostly men employees keeps her on her toes. She started
her professional career working for an Italian company in
Accra.

ELLEN BUDU-LARBI

2
This project was established in 2003 and meant to run for 15 years. Its purpose is to implement the new National Land Policy.
3
Mahama, Sulemana; Ghana Land Administration Project: Conception to Operationalization, Access to Justice, Paper No.9, 2005.

ACCESS TO LAND AND PROPERTY 9

Not happy with the working conditions, and dreaming of
owning her own business, she was inspired by the growing
number of domestic and international firms in the country.
Perceiving that these firms will need private security services,
she set up shop first in Accra then moved to Takoradi. At
present, the company has a wide range of clients, ranging
from big international and domestic firms to smaller firms
in Takoradi.
The very task of starting the business was cumbersome.
“The laws affecting this sector were enacted very recently
here and there have been changes and an introduction of
codes due to a lot of unscrupulous security firms.
Government established a list of firms that should be in
practice. Licenses were seized and they had to start renewing
them at a fee and this procedure has to be carried out
every year. So just starting up and dealing with the
government officials was not easy.” That did not deter
Ellen. “Tax registration was also an issue because I didn’t
have a qualified accountant, and so had to do everything
myself.” Unable to secure affordable financing, Megaforce
started by using pre-paid payments from clients to expand.
With management training from Empretec and the IFC,
Ellen has been able to improve her ability to negotiate
with clients and service providers so now enjoys a
comfortable profit margin. In addition, the company is
focusing on becoming the security company of choice for
corporate Ghana and building a brand name in the sub-
region by 2010.
4
This document is yet to be published.
5
Executive Summary of Situational Analysis of Gender and Law in Ghana, 2005T.
10 ACCESS TO LAND AND PROPERTY
A recent baseline study of Gender and Land Rights in
Ghana 4 under the gender component of the Land
Administration Project (LAP) looked at issues relating to
“…women’s security of tenure under customary law; the
impact of compulsory acquisition and peri-urbanism on
women’s land rights; impact of deeds and title registration
on women’s land rights; women’s inheritance rights and
property rights of spouses during marriage and upon the
dissolution of marriage, etc.”. It was established that the
principal way for women acquiring land is through their
lineage, inheritance, and marriage; or by contractual
arrangements. It was also noted that for women’s security
in land tenure, in some cases women’s access to customary
freehold was affected by “patterns of marital residence,
land scarcity, production relations and gender bias in the
size of land given to some women groups, the sexual
division of labor and the organization of production in
both patrilineal and matrilineal areas”.5 Further, the report
noted that women lacked the necessary information to
assert and enforce their land rights. Thus it was
recommended that Ghana needed a gender and land
framework.
It is hoped that the Land Administration Project will
help address the issue of gender and land rights in Ghana
by the end of its term.
Access to Finance
The finding on access to finance is also quite revealing. In all, less than a third of respondent firms
had an outstanding loan from a financial institution, most of which were short-term loans. It was
also mentioned that collateral such as land and buildings, and also personal assets, were required by
the financial institutions.
These findings highlight important issues regarding
general credit delivery in Ghana, which require a holistic
solution. In the first place, the past history of relatively
high interest rates on government securities had made
financial institutions to favor safe investments rather than
credit delivery with the associated risks. Thus, until the last
couple of years when interest rates began to decline,
financial institutions consistently declared good profits even
though businesses hardly got enough funding to expand
their businesses. Thus, even in the current regime of
economic stability where interest rates are low and exchange
rates stable, banks and financial institutions favor less ‘risky’
and large firms that have a borrowing history. Indeed, one
can appreciate the fact that banks and financial institutions
mobilize funds from depositors for their operations and
hence need to be cautious and ensure that their investments
yield good real returns and credit advance is repaid.
The credit infrastructure in Ghana is still rudimentary.
For example, there is no credit history data or rating for
borrowers which will enable finance providers to assess
chances of default and also address the problem of
asymmetric information inherent in lending contracts. Also,
the enforcement of commercial contracts in Ghana is quite
difficult since it takes a long time for the courts to dispose
of such cases.
AUDREY SELORMEY, BUKA RESTAURANT
Audrey Selormey started her restaurant in 2003. Buka
specializes in African cuisine; specifically Ghanaian, Nigerian
and Senegalese. Everything from the chairs to the rugs in
the restaurant was designed or created by Audrey. The
desire to go into business grew stronger after the birth of
her first child. At first she started a baby clothing shop
before opening Buka five years later.
Buka has a staff of 22 and is the favorite after-office hangout
joint for Accra’s young professionals. Audrey has a weekly
television program that focuses on women entrepreneurs.
The unpredictability of government policy, together with
the lack of access to affordable credit is most disturbing
as an entrepreneur, according to Audrey. “If you don’t
have land or a house, banks will ask you to have a down-
payment of 50 percent of the loan value. I borrowed money
at a rate of 40 percent in order to keep my business running
and it took three months to get the loan approved.
However, this situation is now improving thanks to the
establishment of fast-tracked commercial courts. A new
credit information law has just been passed to give legal
backing to the development of individual credit data
processing. These would go a long way to reduce the
problem of asymmetric information in credit contracts and
thereby facilitate credit flow to businesses such as women-
owned micro enterprises.
An innovative arrangement that is now being used in
micro-financing in Ghana is the concept of group lending.
Under this arrangement, a number of prospective borrowers
form themselves into a homogenous group and submit a
collective borrowing proposal for the entire group. They
also undertake to subject themselves to peer monitoring
and technical assistance to members where required in
order to ensure that the loan is repaid on schedule. This
concept is indeed noble, since it also addresses the collateral
burden on each prospective borrower, and at the same
time reduces the problem of information asymmetry that
is inherent in general credit contracts.
There are currently several special loans that are being
administered by MOWAC, Micro and Small Loans Center
ACCESS TO FINANCE 11
AUDREY SELORMEY
(MASLOC), National Board for Small Scale Enterprises
(NBSSI), and the Ministry for Trade and Industry (MOTI).
Other facilities for SMEs also exist at a number of banks
such as the SWISS government-sponsored facility for SMEs
which is being administered by the Trust Bank Ltd, the
African Development Fund facility for SMEs, the Danish
government facility for SMEs, the SOFITEL Bank facility
for SMEs that is being administered by the Ghana Commercial
Bank, and other facilities that are being administered by
the World Bank for SMEs through selected banks. There
is the need to ensure that these facilities have gender
considerations, and that women-owned firms are particularly
encouraged to access them.
Empirical evidence shows that women are good credit
risks and yet commercial banks in Ghana do not have
programs targeted at women business owners. In Nigeria,
IFC in collaboration with Access Bank has created a program
that on-lends to women business owners. This program
has been replicated in Tanzania. In addition, international
best practice indicates that such programs are most effective
when accompanied by training on business and financial
management.
Micro Lending in Northern Ghana
MICRONET
Based in Temale, in northern Ghana, Micronet was
started in 2001 with funding from Oxfam and IID to facilitate
the provision of small credit to women business owners.
With a current membership of 21 women, Micronet works
with women groups and cooperatives, mostly small scale
farmers in the cottage industry. Initially the association was
formed to train women to add value to their business by
offering programs in management and ethics.
The agency’s business center trainers go out further
into the surrounding rural area, specifically in the farms
and business locations to conduct programs on
entrepreneurship skill enhancement. There have been
tremendous results in terms of growing businesses, and
an increase in the quality of products produced. Women
have also been trained on financial matters, particularly
12 ACCESS TO FINANCE
on budgeting and setting up simplified accounting systems
that require them to pay themselves a salary which helps
in the separation of business and personal funds.
While its mandate is strictly on improving firm
performance as well as quality improvements, Micronet
has had to develop other programs focusing on the specific
issues facing rural women as entrepreneurs. One such
issue is the role of women in the household. Workshops
targeting men were created this in an attempt to educate
men on the importance of allowing their wives to go into
business. Men have responded well so far, they have
increased their support to their wives and in some cases
have supported women going into bigger businesses that
required substantial investment.
On a broader scale, the programs address some of the
social issues women encounter such as inheriting land
from their families. In this regard, much effort has been
made and what remains is addressing the issue of reducing
the time and cost of registering land.
MUSIK
Musik is a micro lending institution run by the
Presbyterian Church of Ghana in Tamale. It has two sources
of funding: locally generated funds from its commercial
farming activities and from development partners in Holland.
In addition, Musik partners with Technoserve and Care
International in the provision of business services to its
clients. Over the last fifteen years, Musik has been providing
specialized training and loans to groups of women mainly
involved in farming. In addition, Musik facilitates the
acquisition of material and equipment from local and
international manufacturers. While a number of Musik
clients do not find it hard to acquire land for farming, it
is the registration of the land that is often problematic and
the women would have to rely on male members of the
family for assistance.
A number of Musik’s activities also target husbands of
women entrepreneurs to address the inclusion of women
in family decision-making as well as enhancing the
capacity of men to support their wives.
AFRIYIE MALDINI, ELSA FOODS
In 1994 Mrs Elizabeth Afriyie Maldini decided to diverse
after gaining considerable experience in commercial pasta
production and marketing. Realizing that a lot of foodstuff
was wasted on farms because of lack of preservation and
to minimize post-harvest losses, she started processing
plantain and cassava and most local crops into flour and
formulated them into traditional ethnic foods for quick
cooking and food security by prolonging the shelf life of
most of these perishable foods.
Some of her pioneering projects include production of fufu
flour into various forms of banku mix, cassava flour, two
zaafi, Hausa koko, kose flour, nokonte fortified Tom Brown
and many more, including the introduction of ‘Kontomire
Macaroni’, soya macaroni, to the Ghanaian market. Elsa
Foods currently employs about 25 people, mostly women.
With support from some financial institutions, Elsa Foods
is building its capacity to address the increased demand
for its products both locally and internationally.
Mrs Maldini is the founding member of the Ghana Association
of Women Entrepreneurs (GAWE) and a member of the
Association of Ghana Industries as well as a fellow of
UNIDO.
EDWINA ASSAN, EDTEX
With a degree in Art, Edwina has 21 years of experience
in the production of spectacular handmade textiles. She
uses traditional motifs and themes for her batiks in producing
wall pictures, tablecloths, uniforms, curtains, etc., for
AFRIYIE MALDINI EDWINA ASSAN BRIDGET KYEREMANTENG-DARKO
domestic and corporate use. She has a market abroad, as
her products are well received by foreigners and Ghanaians
in the Diaspora. Edwina is the winner of Ghana MA’ AFRIKA
in 1999. She represented her country in the international
competition held in South Africa that same year and won
the ‘Projects with Most Impact in the Community’, an award
bestowed on women who have excelled in their fields in
community development. To finance her business, her
main source is her participation in a mutual guarantee
fund, Mutual Empretec Guarantee Association (MEGA) in
addition to an initial saving she used as start-up capital.
Even though local materials are utilized in this business,
she also relies heavily on imported inputs to add value
which can be very expensive.
Edwina would be able to expand and grow her business
rapidly if government’s policy on textiles was favorable to
local industries to compete with imported brands.
BRIDGET KYEREMANTENG-DARKO, AID TO ARTISANS
Gender activist, entrepreneur and lover of the arts, Bridget
applied for and got support from USAID in 1993 to promote
small artisans in the design and promotion of their work.
Right now, she supports over 200 artisan groups and
individuals and hers is the only NGO in Ghana that focuses
on artwork while also providing business development
services to the artisans. Aid to Artisans now operates four
regional outlets, retail shops and a third of the clientele
are women. Bridget is expanding and wants to include
micro-finance to aid artisans to bring their products to the
market.
ACCESS TO FINANCE 13
Taxes and Permits

The survey results on taxes and permits highlight the issue of the arbitrary treatment by tax officials
who harass and often intimidate women. This situation is due to the fact that for unregistered firms,
the Internal Revenue Service has to estimate the tax bill on the basis of turnover. However, with the
recent introduction of the flat tax for small business, there is the likelihood of a reduction in the
number of harassment cases.

About 50 percent of the women surveyed stated that
they did not have adequate information on taxes, particularly
regarding rate changes. This situation is, however, expected
to change as a result of the introduction of tax stamps that
have a flat token amount as tax payable by all such small
businesses across the country. There is, however, the need
to educate small businesses and in particular, women-
owned micro businesses, on the tax stamps in order to
prevent further abuse. For those that are registered tax-
payers, staff of IRS must help them to understand the
methodology for estimating their tax liabilities, and encourage
them to keep basic books of accounts to help prevent
over-assessments.

TAX ADMINISTRATION

Penalties 33%
26%
Lack of Information 51%
37%
Completing/Filing Forms 14%
7%
Burden of Audits 10%
5%
Frequency of Changes 51%
37%
Treatment by Authorities 33%
20%
Effectiveness of Appeal Mech’ns 26%
20%
0 10 20 30 40 50 60

Obstacle High Severity Percentage of Respondents

14 TAXES AND PERMITS

AUNTY ALICE, HAIR BRAIDING
If you want to have your hair braided in Accra and you
want the best and most beautiful style, better head to Alice
Skill Training Center. And get there very early, because at
Alice Skill Training Center, the queue is long. Accra ladies
go to Auntie Alice, as she is simply known, because the
center provides the best service with the best trained hair
braiders in the city. Auntie Alice combines both hair braiding
with community development. Alice started braiding hair
when she was six years old. She equates the process to
creating art. So when she grew up and got married and
there was the need to supplement her family income, the
only thing she knew she could do well was to braid. Now,
Alice trains an average of 20 young girls each month; her
desire is to help these young girls develop a skill to support
themselves and some become economically independent.
While operating a business often found in the informal
sector, Alice’s shop is registered, she pays her taxes and
with the help of her adult children, she keeps accurate
financial records.
Alice’s greatest asset is her focus on customer satisfaction.
She is keen to make sure that every customer not only goes
away very satisfied, but also inadvertently advertises the
center, simply by walking around with a beautiful hairdo.
Alice is an inspiration to the vast number of young girls she
has trained over the years and she has helped start off their
own businesses. She is currently building a modern braid
training center behind the Ghana International Trade Fair
Center in Accra with assistance from the African Women
Development Fund (AWDF). “My greatest satisfaction is
seeing these girls who come to me without any skills, and
leave here as businesswomen. You see, we are hair braiders,
but we are also artists and business-women and we take
pride in what we do.”
AUNTIE ALICE
TAXES AND PERMITS 15
Access to Justice

Notably, about a third of respondents reported having an average of three disputes each over the last
two years. Of that number the largest majority (33 percent) did nothing about the issue. Private
arrangements followed at 14 percent with appeals to higher levels at 13 percent and court action at
9 percent. Verbal responses backed up by numerical data suggest that the sample norm is to avoid
confrontation if possible, a position supported by explanatory reflections that such an approach can
antagonize and worsen the situation.

However, the 9 percent who did appeal to Court seem

DISPUTE RESOLUTION MECHANISMS BY RESPONDENTS
Appealing to Higher Level (13%)
Private Arrangement with Officer (14%)
Paying Way Out (1%)
Others (28%)
Appealing to Court (9%)
Private Connections/Influences (2%)
Doing Nothing (33%)
to have had more disputes (at a ratio of 6:1) than others,
or probably they were simply more disposed towards a
tougher response. The International Federation of Women
Lawyers in Ghana has a number of programs and projects
to increase women access to the judicial system. Since
inception in 1974, FIDA has been actively engaging legislators
to review laws and traditional practices that negatively
affect women. FIDA has successful campaigned for the
passage of the Succession Law which protects the rights
of a woman in the eventual death of her husband.
Many of the women interviewed perceived the legal
system to be complicated and slow and this further affects
contractual agreements. Contracts are considered non-
enforceable and so are avoided. At present, there are no
alternatives to the judicial system for addressing commercial
disputes.

STELLA NITORI, TUNGTEEYA SHEA BUTTER

Good quality shea butter nut is abundant in northern Ghana
and so is poverty especially among the rural women. The
women in northern Ghana have been extracting butter
from the nut for generations, but the product is often only
used to meet the family needs and so does not generate
any income for the women. In 2006, Mrs Nitori brought
together a number of women and divided them into groups
with the clear objective of producing by-products for the
international market. It was not long before Body Shop
came knocking and now make a purchase three times a
month, rotating between the groups. This has provided
much needed finances for the women. Despite the purchase
from Body Shop, the women are now seeking new markets
STELLA NITORI and look to Asia where the high quality Ghanaian shea
butter is well regarded.

16 ACCESS TO JUSTICE
 MARJORIE ABDEN

MARJORIE ABDEN, JACK AND JILL WAREHOUSE
Most young Ghanaians grew up wearing clothes made by
Marjorie. She started the Company in 1975 making ready-
to-wear children’s clothes. She is in the process of diversifying
from the manufacturing business to include sectors such
as construction and hotel management. An avid supporter
of women empowerment, Marjorie is an inspiration to
younger female entrepreneurs. “Overcome the fear to
venture into new things. If you are passionate about
something, such as owning your own business and you
have specific skills to support that, go for it.” Marjorie
encourages women to seek help in effectively managing
their family and business life. “Women are more affected
by psychological issues than legal issues when it comes
to running their business.” This is particularly true, says
Marjorie, when it comes to accessing finance. “Men obviously
do better at negotiating for credit facilities than women
because bankers feel more comfortable dealing with men
than women. But that should not stop you. Get a coach,
take a course and be prepared.”
trading. Vivian sold almost everything you could find on
the open market, from children’s clothing to shoes, bags,
bed sheets, toffees, biscuits, etc., and finally settled on
textiles. Initially she was importing them and later became
a distributor for Akosombo Textiles Ltd. With her instinct
and flair for designing, she started designing her own prints
and cloth for ATL to print for her to distribute. This she
has done for the past 20 years and she is still doing it.
Vivian later moved on to the manufacturing industry where
she has for the past 13 years been manufacturing aluminum
pots and pans and employs over 30 workers. She also
exports the larger quantity of her products to neighboring
countries. While the ECOWAS regional agreement is
supposed to make trading across the borders easier, Vivian
finds it very cumbersome moving her wares from Ghana
to the other West African countries. “I urge the government
to look into the issue of trading with our neighbors very
critically so as to facilitate exporting in this country.”

GIFTY SEFA BOAKYE, ALPHA BETA FLORAL

After obtaining her degree in Urban Land Use Planning,
Gifty worked for two years with the Government in the
late 1970s. These were hard economic times for the country,
when even simple working tools in the offices were hard
to come by. Out of frustration at not having enough work
(seemingly) in the office, she left to pursue her passion to
entertain.

She opened the first authentic French Gastronomic Restaurant

and ran it for fifteen years. In 1989, she branched out to
set up Alpha Beta Rentals and Flora.

In 1996, in partnership with other local and foreign investors,

she set up Ghana Fresh Produce, Medie Horticultural
Development Co., and Perishable Air Cargo Handling Co. Ltd.

VIVIAN ADU, ROSE ALUMINIUM

Vivian started business with her very own career and
profession, catering services. She graduated from the then
State Hotels Catering School. She worked as a private GIFTY SEFA BOAKYE VIVIAN ADU
caterer for about two years and entered into full-time

ACCESS TO JUSTICE 17
 International Trade
As is generally true for most firms in Ghana, a significant proportion of women entrepreneurs do not
participate in international trade. Survey responses on access to international trade show that most
women-owned businesses are not taking advantage or are not aware of opportunities in external markets.
One reason cited for this is the lack of information on
international markets. There is therefore need for MOTI to
adequately disseminate information on emerging opportunities
in international markets. Indeed, MOTI is currently developing
a program targeting women owned businesses who are
interested in marketing their products abroad. The NBSSI
could also be targeted in this direction as a driver of change,
for assistance in developing women-owned businesses.
However, NBSSI needs to be resourced adequately to help
such businesses take up some of the emerging opportunities.
MRS LATIFA SUGRU, NBORABONMU WOMEN’S GROUP
The Nborabonmu Women’s Group produce Shea butter for
international markets. Their activity has caught the attention
of the Japanese International Corporation Agency (JICA)
that is assisting them with improving product quality and
packaging to suit the demanding western market.
MRS ALBERTA QUARTEY JUSTINE NAANA MENSAH JEMIMA NARTEY
JEMIMA NARTEY, HAPPY KIDZ SCHOOL
A former teacher, Jemima wanted to stay at home and look
after her own daughter. But she also wanted to provide
quality day care to other mothers who are not able to stay
at home, so she opened a day care with just a few kids.
However, her school grew very quickly, with 250 children.
Gradually, parents were asking her to expand the day care
into a fully fledged school. This she did and now runs a
school with over 750 children on a modern facility on 2.63
acres. All this success without ever advertising! “At first, I
must say, I was very nervous because I did not have any
training in business management, but I learned very quickly.”
18 INTERNATIONAL TRADE
NBORABONMU WOMEN’S GROUP
JUSTINE NAANA MENSAH, TMO
Justine loves making movies and more importantly, she
loves making educational movies and documentaries. When
she established TMO Network in 2003, she was looking
for an avenue to combine her passion for making good
films and education to make a difference in people’s lives.
That is to use the company’s research findings to create
and develop programs and films that would motivate and
empower societies and individuals, especially women and
children in Africa to achieve their full potential and also
to live an improved quality of life. To achieve the company’s
goal, TMO offers its clients diversified services in its three
organizational categories, namely Research, Marketing,
Communications and Film Production. Since its inception
TMO has produced several documentaries and interactive
dramas for its corporate clients. Notable among them are
the educational films on HIV/AIDS. As a woman, getting
people to notice the value of her work, it is important that
she remains focused and continues to improve herself and
her work. This has worked very well for Justine as her
work is being appreciated across the continent. Her drama
series, ‘Inspector Bediako’, a police detective series, is very
popular in Nigeria and it is currently showing in Zimbabwe
and will be on Internet in the US in September this year.
MRS ALBERTA QUARTEY, ALSYD ACADEMY
A former primary, secondary school and teacher training
college teacher, Mrs Quartey wanted to “run a small school
where I would know every child by name and would be
able to help them learn at their own pace.” And so in 1977,
Mrs Quartey started Alsyd Academy. The school now has
440 pupils and its reputation creates a long waiting list
each year. Mrs Quartey feels a special connection to each
child in the school and maintains ties with her past students.
Now she is looking forward to retirement and spending
more time doing voluntary work to promote the best
interests of the child.
Networking and Advocacy

At the discussion group on the survey results, the businesswomen spoke of the need to form a network
of business groups that would pool their synergies and help to promote the welfare of members. While
there are a number of women business associations, such as the Ghana Association of Women
Entrepreneurs, these groups have not been involved in advocacy. The women surveyed expressed the
need to develop the capacity of women business organizations, particularly in the area of enhancing
the links between firms and thereby building a strong network of women-owned enterprises, not only
for sharing ideas and information, but also for the purpose of uniting to advocate for changes in the
laws and regulations that affect women.

MRS ELIZABETH VILLARS, CAMELOT
Mrs Villars never thought she would be running her own
business when she finished college and started working
as a marketer for computer products. In 1972 she took
advantage of her expertise as a computer guru and began
designing and marketing computer programming packages
for printing. It wasn’t long before she went into the printing
business and is now the largest computer programming
printer in the country and has clients all over Africa. She
specializes in working for the financial institutions.
Her company is now listed on the Ghana Stock Exchange.
Mrs Villars is a very inspired, patient and resilient
businesswoman. “If you are a woman running a business
in a predominantly man’s world, you need to work ten
times more than you would ordinarily.”
She has experienced frustration when it comes to paying
taxes. “It always happens that when the business overpays,
it takes a very long time to get a refund; whereas if you
delay paying even for a day, there is a penalty.”

MRS ELIZABETH VILLARS

NETWORKING AND ADVOCACY 19

Summary and Conclusions
When asked about obstacles to business growth, women were fairly consistent in their views. The
tax rates ranked top on the list of obstacles to growth. It is not surprising that tax management and
administration was one of the top nine issues mentioned.
It could be that the tax rate for the small businesses in
which most of the women operate is high. This, together
with the arbitrary nature of tax administration, could explain
the high ranking of this issue. Women wanted more
education on tax assessment methodologies to reduce the
level of harassment they encounter.
Economy-wide uncertainty related to frequent changes
in government policy as well as the lack of access to land,
property and land also contributed to the challenging
business environment for women.
HAJIA ZELIA
20 SUMMARY AND CONCLUSIONS
Clearly there is the need to define an appropriate legal
framework that protects women’s access to land. In addition,
the cumbersome land registration process inhibits the ability
of women to obtain titles to land, once acquired. While
the difficulty in land registration affects all businesses,
evidence shows that women find it even more cumbersome.
Less than a third of the women surveyed had access
to a loan from the financial institution. Access to finance
could be greatly increased if commercial banks in Ghana
had special on-lending programs that target women business
owners. This is especially significant as empirical evidence
suggest that women worldwide are good credit risk.
Addressing the issue of the administration of taxes and
permits requires dissemination of information to women
business owners of their obligation. The introduction of
a flat tax for small business will go a long way to improve
the harassment often experienced. However, more education
campaigns are needed to disseminate the information.
HAJIA ZELIA, ZELIA FOOD COMPLEX
Hajia Zelia’s mother was the real trailblazer. When she was
a child, Zelia said her mother had realized too many women
in rural northern Ghana were poor, yet possessed great
cooking skills. So, her mother got the women together
and started the Zelia Food Complex, named after her
daughter. The company employs only women cooks and
they prepare the region’s best dishes. Zelia took over the
business after her mother passed away, modernizing and
formalizing the original complex.
SYLVIA TITUS-GLOVER, FINGERTIPS INTERNATIONAL
Fingertips International sells beauty products and trains
beauticians. The owner and manager operated a beauty
salon in London before returning home. Each year 20
students enroll in the Fingertips Beauty School who either
remain and work as beauticians for Fingertips or go on to
set up their own businesses. Gaining access to credit to
advertise and buy more equipment has been challenging.
SYLVIA TITUS-GLOVER
“The beauty business is very competitive and it’s very easy
to lose customers without the right equipment and targeted
advertising.”

MADAM ALIMA, SUGLO RICE PROCESSORS

Madam Alima processes local rice with the knowledge she
acquired from training provided by Technoserve in Tamale.
She started the business to supplement her family income
and now feels that her children and community have greatly
benefited from her being in business. She runs the business
with her daughters and her son, a college educated
accountant, assists in managing the company’s finances.

Women tend to avoid entering into a contractual

agreement because they are hard to enforce which is
principally due to the complex and complicated nature of
the legal system. Creating alternative mechanisms for
addressing commercial disputes though non-government
agencies could greatly improve women’s access to justice.

Finally, lack of information on international trade keeps

most Ghanaian firms out of the international market.
Women, in particular, do not participate in exporting of
their products, largely due to lack of information about
markets and quality requirements.
MADAM ALIMA

SUMMARY AND CONCLUSIONS 21

 Annex 1: Gender and Economic Growth in Ghana: Matrix of Recommendations
ISSUE
LEGAL IMPEDIMENTS
1 Legal illiteracy - the laws
on business and investment,
commerce, corporations and
partnerships, etc., are often
complex and intimidating.
2 Customary land law is the
basis for most landholding
in Ghana, and in the
customary land sector, land
matters are inextricably linked
with traditional roles that, in
certain circumstances, tend
to discriminate against women.
3 Backlog of law reporting
means that there is no way to
record judicial precedents,
there is limited case law on
MATRIX OF RECEMMONDATIONS
judicial interpretations of laws
or authoritative information
on the law.This also enhances
the potential of conflicting
decisions.
22
RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY
Provide services to facilitate understanding Existing women Ministry of Women
of the multiple legal issues - such as the entrepreneurs as well as and Children’s
basic legal steps in doing business potential ones become Affairs (MOWAC)/
- organized by a group of lawyers working more comfortable with Ministry of
with businesswomen. Government laws governing business Justice/FIDA.
should work out a scheme for NGOs and operations. They also
advocacy groups such as FIDA to provide know where to turn for
legal assistance to women-owned small help and legal
businesses that cannot afford hiring a lawyer. consultations.
Under the Land Administration project, there A reformed and gender- Ministry of Lands
is the need to ascertain the extent of sensitive national land and Forestry/
gender imbalances in the customary administration framework MOWAC/Ministry
land sector in the entire country. that integrates customary of Justice.
Secondly, a reformed and gender-sensitive land administration
customary land sector needs to be with statutory land title
integrated into mainstream statutory land administration.
title administration in a way to facilitate
more efficient use of land to
enhance economic growth.
Resource the Council for Law Better-informed women Ministry of
Reporting (CLR) to enable it to record and entrepreneurs; more Justice/MOWAC.
report on judicial decisions on a timely rapid access to judicial
basis and with possible emphasis on cases process; more
involving gender equality, especially those comprehensive
relating to private sector development information for advocacy
issues. Give special treatment and priority to groups to use.
cases filed by women or against women
in order to use them as tools to
educate women entrepreneurs.
COMMENTS
The process should be initiated by MOWAC in
partnership with the Ministry of Justice, and
in conjunction with legal advocacy groups
such as FIDA and the women’s business
associations. Funding could be sought and committed
to set up a ‘Business Bureau’ within FIDA for
specific interventions on behalf of women-owned
businesses. To ensure that the service is
accessed, there should be a continuous program
to publicize it.
There is a need for MOWAC and other women
advocacy NGOs to study current land tenure
reform projects and proposals such as the Land
Administration Project (LAP) being implemented
by the Ministry of Lands and Forestry and highlight
specific areas of land acquisition and registration
that directly affect women.
There is currently a reform of the judicial system
and the courts being undertaken by the
Ministry. It may be important to investigate the
specific components of these reforms to
ascertain the extent to which emphasis has been
given to law reporting. Women groups should study
these reforms and advocate for the prioritization
of law reporting which could inform any review
of this program.
 ISSUE
POLICY AND INSTITUTIONAL GAPS AND WEAKNESSES
4 The Ministry of Women and
Children’s Affairs (MOWAC)
faces some institutional
capacity weaknesses because
it plays multiple roles, and is
overextended. While its
mandate as a coordinating
agency is established, it is
unclear how well it liaises with
other government ministries
in coordinating system-wide
gender equality issues.
5 Limited involvement of men
and few partnerships
with male-dominated
businesses and government
organizations to address
women’s economic
empowerment. The agenda
and people involved in
promoting women’s rights
MATRIX OF RECEMMONDATIONS
in the economic sectors are
primarily female led. Yet male
involvement to achieve
gender equality has been
strongly advocated by the
United Nations Commission
on the Status of Women (CSW)
in 2005, and by the
Commonwealth Plan of Action
on Gender Equality.
23
RECOMMENDATION(S)
Review MOWAC’s programs on women and
business and categorize key MOWAC
initiatives by function - facilitation,
coordination, implementation; to be
followed by identification of strategic
partnerships with other government
agencies, financial institutions, and NGOs to
ensure comprehensive coverage of these
issues, with MOWAC in a facilitating role.
The role of the gender focal points in key
ministries working on trade and private sector
development issues also needs to be
properly defined.
Ensure that MOWAC documents progress
that is taking place in Ghana in this area.
EXPECTED IMPACT RESPONSIBILITY COMMENTS
More effective delivery of Ministry of Women MOWAC’s mandate of establishment suggest that
support programs for and Children’s it plays multiple roles because the issue of
businesswomen. Affairs (MOWAC). women should be looked at across all sectors and
institutionally. The primary issue with the Ministry is
that it has not been able to effectively influence all
other sectors to ‘automatically’ generate gender
sensitive interventions. Currently, their approach is
more in the area of reacting to programs that
are identified to be less beneficial to women
only after the program/policy has taken off or is
completed. They will have to ‘aggressively’ publicize
and circulate their ‘Strategic Framework’ and
‘Gender Policy’ (and any other strategy documents they
have developed) to better inform both public
institutions and civil society on issues of gender
equality in social and economic development.
Faster dissemination of Ministry of Women This issue should be handled carefully because
knowledge of gender and Children’s all institutions, organizations, and associations
issues; more effective Affairs (MOWAC). which are considered ‘general’ are generally male
partnerships and dominated. The emphasis should rather be on
approaches to gender being a development issue which aims
mainstreaming at ensuring a level of ‘equalization’ of
gender issues in private not just opportunities to both men and women,
sector development. but also access to these opportunities. ‘Documentation’
and ‘orientation’ of policy-makers to realize that
gender is a social issue but not necessarily
a women’s issue.
 ISSUE RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS

6 The Investment Promotion Conduct survey and research to ascertain Removal of unfair or Ministry of Trade This should be part of the core responsibility, to
Center Act, 1995 provides the extent to which trade policy is affecting inhibitory trade practices and Industries protect and promote indigenous business in the
unfair advantages to foreign sectors in which women are concentrated, militating against local (MOTI). cause of national economic development.
investors in the form of and work with the Ministry of Trade to businesses.
incentives such as tax mitigate or enhance, as relevant,
holidays and other investment such impacts.
guarantees. There is an
apparent gap in the
enforcement of the provision
restricting foreign investors in
engaging in retail trade,
leading to some undercutting
of local retail traders, most
of whom are women.

7 The GoG contracts out a
significant volume of services,
but it is unclear the extent to
which female-owned
businesses are benefitting
from such contracts, and if
any affirmative action is
needed.
MOWAC should be authorized to monitor Encouragement of local Ministry of Women This issue may require a review of the Procurement
the letting of contracts, collect data on businesswomen; and Children’s Act as this piece of legislation does not give room for
firm recipients of government contract capacity-building. Affairs (MOWAC). affirmative action in the award of government contracts.
awards, and propose a strategy for
addressing any gender concerns raised.

CAPACITY, KNOWLEDGE, AND SKILLS

MATRIX OF RECEMMONDATIONS

8 Lack of education or skills,
especially in financial
transactions, business
language, terminology, norms
and practices.
24
Produce or disseminate on a wider scale,
a glossary of business terms.
More competent Business This should be led by industry groups themselves
businesswomen. Associations. with technical assistance from the relevant public
institutions and agencies through MOWAC.
Self-development becomes more relevant to
the individuals when it is initiated and led by them.
 ISSUE
9 Inadequate availability and/or
appreciation of professional
and business advice - as
several women are in the
small and micro businesses
in the informal sector, most
of them do not appreciate the
need for professional services,
such as contracting a lawyer
or an accountant.
10 For those entrepreneurs who
appreciate the need for
professional business services
and advice, affordability may
also be a constraint.
11 Complacency and/or risk
aversion - most women
are satisfied with small-scale
income-generating
endeavors, and do not aspire
to scale up their businesses,
transitioning from micro to
small and medium scale as
this usually means formalizing
the business and going
MATRIX OF RECEMMONDATIONS
through formal credit and
financing channels.
12 Limited knowledge by some
women about services
available for women
entrepreneurs,
e.g. micro-credit
facilities, training programs,
export promotion and support
services and information, etc.
25
RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS
Organize support services and training Better business Business This should be led by industry groups themselves
programs to raise awareness of such performance. Associations. with technical advice from the relevant public
services and their impacts on profitability institutions and agencies through MOWAC.
and business success - this could be an
appropriate role for MOWAC, if it can
facilitate the process.
Investigate cost-sharing/subsidy mechanisms Better access to Business These associations can contract a team of
to facilitate access. professional support and Associations. relevant professional on retainer basis to provide
Prepare a directory of business services better business services to all members as and when they require
and their benefits, including those performance. these services. This will reduce the cost of
that are offered on a pro-bono basis accessing these services as one may not need
or by professional associations. them all the time.
Partnership arrangement between women’s More dynamic business MOWAC and
professional and business associations, development; better Business
the Registrar-General, and Ministry of Trade scope, scale and Associations.
to document benefits of formalizing competitiveness.
businesses. Mentoring programs as some
women have succeeded.
Compile an inventory of resources Improved access to MOWAC, Ministry These ministries will not have to only advertise
available, if such an inventory does not yet business-development of Finance and these facilities and services but rather identify
exist - if it does exist, provide additional and support resources. Economic Planning the right media and medium for transmitting this
resources to compilers to ensure their (MOFEP) and MOTI. information so the right persons have real access to
widespread dissemination through multiple and understanding of the information in the
media, especially radio in the local advertisement.
languages.
 ISSUE
DATA LIMITATIONS AND RESEARCH
13 Lack of official records to
track women-owned
businesses, making it
difficult to determine
viability, profitability,
growth potential, etc.
14 While significant amounts
of information on general
procedures involved in doing
business have become
available, they have not been
well documented from a
gender perspective.
15 Lack of disaggregation of data
on access to finance, credit, etc.
The various financial
institutions, such as Ghana
Commercial Bank, Rural
Banks, etc., claim that their
regulations and procedures
are gender neutral. To the
MATRIX OF RECEMMONDATIONS
extent that the gender-related
impacts of these gender-
neutral regulations cannot be
documented without sex
disaggregated data, these
claims cannot be refuted.
26
RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS
Initiate a pilot program in conjunction with Better-focused, more MOWAC.
Rural Banks and other credit organizations effective policy and
working with cooperatives and individual program development.
women to encourage women
entrepreneurs to formalize their businesses
through registration, not only for taxation
purposes but for the business to have an
identity and to benefit from available
resources.
Conduct a detailed survey of firms, Better-focused, more MOWAC. Institutions like CEDPA and ISSER could be
especially women-owned firms, and effective policy and contracted to undertake this survey with donor
compare them with male-owned firms. program development. support through MOWAC.
While this would be a major undertaking,
it could be sponsored by government.
The World Bank is compiling raw, sex Better-focused advocacy World Bank/IFC.
disaggregated data on rural financial and policy development.
institutions as part of Rural Financial
Services Project. A closer partnership
between the IFC and the Bank to
analyze the findings from these projects
and strategize on appropriate responses
to address these findings - including,
where appropriate, methodologies to
facilitate the generation of such
disaggregated data.
 ISSUE RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS

16 Limited sex disaggregated Ascertain when or whether a labor force Better-focused advocacy MOWAC.
data on employment trends, study is planned in the immediate future and policy development.
for example, in the formal and ensure that the TORs for such studies
and informal sectors, wages incorporate inquiries to yield answers in this
and gender wage differentials; area. If no such study is planned, strategize
prevalence of self-employment with MOWAC on the best timing and
among the female-employed sources of funding for such a study.
as compared with the male-
employed; occupational
segregation - self-employed
women concentrated in
special sectors.

17 Limited information and Support trade and professional More relevant economic MOTI can also play a significant role here.
empirical evidence on the associations to compile such data. planning, sector
informal sector in Ghana and development
those sub-sectors of the opportunities.
economy in which women
predominate (for example,
agribusinesses; retail trade
and commerce; general
manufacturing; service
industries such as hair and
beauty, hotel, catering).

18 There is lack of publicized Establish a working partnership between Clearer picture of

information on behavior MOWAC, CHRAJ, and women lawyers’ progress so far in
changes and trends in attitudes associations to organize surveys on areas implementing the
and practices of economic such as knowledge, attitudes and practices affirmative action agenda
MATRIX OF RECEMMONDATIONS

agents in general, in spite of the (KAP). This would help track the extent of and gender equalization
number of economic surveys internalization of legal training and awareness efforts.
conducted by the Ghana raising efforts and apply the results in
Statistical Service (GSS). This designing new programs targeting
situation does not provide women entrepreneurs.
adequate feedback and
benchmarks to guide policy
interventions that target
specific areas such as gender
equalization and the elimination
of policies and practices that
discriminate against women.
27
 ISSUE
ACCESS TO FINANCE
19 Nearly 50 percent of
Respondents without
loans had been refused loans
or (40 percent) had
negative expectations of
securing loan finance and so
did not even bother to apply.
20 Collateral was requested in
the majority of institutional
loans, which can be
inhibitory to women without
property.
ACCESS TO FINANCE/COLLATERAL: LAND REGISTRATION
21 The time taken to register
land averaged 221 days.
TAX ADMINISTRATION
22 Over 50 percent of respondents
MATRIX OF RECEMMONDATIONS
cited lack of tax information
and unpublicized rule and
rate changes as severe or
major challenges to their
business operations.
28
RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS
Correct the perception that women are Improved access to MOWAC and This can be achieved with support from the media
poor credit risks by publicizing success financial support for Women’s Business There will be the need for the media to be fed
stories such as certain micro-finance and business development Associations. with the relevant information and encouraged to
susu schemes where women have a very and enhanced economic constantly make an issue out of these facts. This
positive repayment history. performance. could re-shape public opinion and thus redirect
both financial institutions on their
Encourage banks to develop products and lending/credit strategies.
programs aimed at supporting and
promoting businesswomen.
Explore ways of risk-sharing, e.g. Improved access and Ministry of Finance and Economic
with special loan guarantee schemes. costs of financial support. Planning (MOFEP); GAB members.
Reduce the time requirement by Improved access to Ministry of Lands Investigate the Land Administration Project which
simplifying/automating registration financial support, and Forestry. is currently being undertaken by the ministry to
procedures. reduced costs. reform registration processes and requirements.
Ensure tax regulations are properly Better cooperation from All revenue
disseminated via regular outreach businesswomen re tax collection
programs. Media and women’s (business) liabilities; fairer treatment. agencies of
groups could be used for this. Government.
 ISSUE
23 Many businesswomen
complain about unfair and
arbitrary treatment by
tax authorities.
INFRASTRUCTURE
24 Shortcomings in Transport
and Electricity availability
and reliability were cited
as major constraints to growth.
MATRIX OF RECEMMONDATIONS
29
RECOMMENDATION(S) EXPECTED IMPACT RESPONSIBILITY COMMENTS
Set up ‘Harassment Hotline’ system to Fairer, more transparent Business
report such cases for rapid investigation and acceptable taxation; Associations;
and ‘Tax Taskforce’ could meet regularly safer for businesses, Revenue Agencies/
to review cases and progress. better for Government. Governing Board.
IRS staff must organize fora to explain
tax assessment methods used and also
the newly introduced tax stamp arrangement
to women-owned businesses.
Prioritize these areas for improvement, not Reduced business costs, Ministry of
just for women-owned businesses but improved competitiveness, Transportation;
across board. In addition, the provision better performance. Ministry of Energy.
of basic infrastructure and investment
in the household economy (e.g. rural
transport, alternative energy sources,
water, etc.) will reduce the impact on
time-burdens on women and thereby reduce
the trade-offs among competitive use
of scarce labor.
 Annex 2: Profile of Women Consulted

NAME COMPANY PROFILE

Abden, Marjorie Jack and Jill Warehouse Established in 1975 as an importer and exporter of textiles, Jack and Jill Warehouse has been
involved in a number of business activities including the manufacture and sale of children’s
clothes.

Adu, Vivian Rose Aluminium After selling baby clothes and textiles for many years Vivian Adu started manufacting pots and cooking
utensils and now exports to other African countries.

Alice Alice Skill Training Center (hair braider) Alice braids hair out of her home in the surburb of Accra. Alice has seen the business grow tremendously
with clients arriving as early as 4am to get in line. She has expanded her business to include a skill training
center where she offers courses in hair braiding to young girls.

Alima, Madam Suglo Rice Processors With training from Technoserve, Madam Alima processes local rice in Tamale. While not formalized, the
business supplements her family's income.

Assan, Edwina Edtex Armed with a degree in Art, Edwina started Edtex 21 years ago. Edtex makes fabrics for clothing and home
decorations. She has conducted exhibitions worldwide and the business now generates 20 million cedis
profit a year.

Ayisi, Akua Unique Floral Akua's love for flowers turned into a real business in 1992. A former flight attendant, Akua studied the
business in Germany. She currently has several locations in Accra where she caters to a vast array of
individual and corporate clients. Unique Flora also manages a training program for its employees and others
who are interested in learning about flowers. Akua plans to expand the business further to Liberia and other
neighboring African countries.

Baiden The Nest School Mrs Baiden, past president of the Ghana National Association of Teachers, started The Nest School in
1994. The school started with a creche and has since reached basic education level with children
aged 3-14.

Boakye, Gifty Sefa Alpha Beta Floral A professional land use expert, Gifty started her floral business to service markets in north America, Europe
and Africa. The business was started in 1988 with a loan from her mother. The company offers a variety
of flowers to a diverse national and international market.
PROFILE OF WOMEN CONSULTED

Budu-Larbi, Ellen Megaforce Security Ltd Out of its headquarters in Takoradi, Megaforce Security meets the security needs of its customers across
the country. Megaforce's clients include major corporations and institutions in the country.

Hackman, Rhada Dua Clinic Dua Clinic is the leading medical clinic that has served several clients for years.

Kyeremanteng-Darko, Bridget Aid to Artisans Aid to Artisans (ATAG) applied for and got support from USAID in 1993 to promote artisans in the craft
industry. ATAG is the leading NGO in Ghana that focuses solely on craft promotion by promoting product
design, business development and market development services to the artisans.

Sugru, Latifa Sugru

Sugru Nborabonmu Women's
Nborabonu Women's Group
Group With help from the Japanese International Cooperation Agency, this group of women shea butter extractors
are gearing to send their products to Asia.
30
 NAME COMPANY PROFILE

Maldini, Afriyie Elsa Foods Elsa Foods transforms and preserves raw foods like yam and cassava into flour. The company now exports
to neighboring African countries as well as ethnic stores outside the continent for Africans in the diaspora.

Mensah, Justine Naana TMO Network TMO Network is film production and marketing company. With training from Empretec, Justine started TMO
Network in 2003 and has since produced numerous documentaries on HIV/AIDS and other issues for
domestic and international organizations.

Nartey, Jemina Happy Kidz School Jemina is a former teacher who started Happy Kidz School because she wanted to spend more time with
her children. With about 250 children currently enrolled, Happy Kidz School operates a modern facility on
2.63 acres.

Nitori, Stella Tungteeya Shea Butter Extraction Mrs Nitori organized women in northern Ghana to produce high quality shea butter for the international
Women's Group market. The group now sells to Body Shop three times a month.

Nsiah, Maggie Maggie's Guest House Focusing on the tourist industry in Takoradi, Maggie started Maggie's Guest House in partnership with her
mother. She is currently expanding her 30 room guest house to accommodate the growing number of
tourists, government and international clientele.

Opuku, Francesca Office Essentials Office Essentials is an office supply business started in 2002. The business has since been expanded to
include a print shop.

Quartey, Alberta Alsyd Academy After serveral years as a teacher, Madam Quartey started a school where she could know every child by
name and help them learn at their own pace. Now, with over 300 students enrolled in her school, each
year, the school gets more and more applicants.

Selormey, Audrey Buka Restaurant Audrey started Buka Restaurant in partnership with Nigerian friends. Buka's African cuisine makes it a
favorite lunch and after-hours spot for Accra's young professionals.

Titus-Glover, Sylvia Fingertips International Ltd In London, Sylvia managed a beauty salon and after returning home started Fingertips International Ltd to
PROFILE OF WOMEN CONSULTED

sell beauty products and train young beauticians.

Villars, Elizabeth Joyce Camelot Mrs Villars is one of Ghana's leading entrepreneurs. Camelot Ghana Limited is the leader in pre-printing
customized and security forms. She started designing and marketing computer programs for printing in
1972. Camelot prints checks for major banks in the west African region. The company was listed on the
Ghana Stock Exchange in 1988. Mrs Villars is the past president of the Association of Ghana Industries.

Zelia, Hajia Zelia Food Complex Zelia Food Complex is based in Tamale and employs only women cooks. The business was started by Zelia's
mother as a means to help poor women gain financial independence.
31
 Annex 3: Women Business Associations and Institutions

INSTITUTION CONTACT ADDRESS PHONE NUMBER EMAIL

Presbyterian Agric Services, Tamale Dan Dimbe Kolbilla

Jack and Jill Warehouse
Technoserve Inc., Accra Meg Bowman-Hicks Box 135, Accra 021 773874 tns@tnsgh.org
Agents of Development for the Elias Budari Ayeebo Box 324, Bolgatanga
Rural Community, Bolgatanga Rose Aluminium

Agobisa Women's Association, Bolgatanga John Abachie Box 207, Bolgatanga

Alice Skill Training Center (hair braider)
Akyeampim Rural Development Association, Albert Egyiri Box SD 271, Accra 021 673784/671474 egyirkk@yahoo.com
Gomoa Akropong
Bawku East Women Development Association (BEDWA), Helen T. Ward Box 92, Bawku
Bawku Suglo Rice Processors
Benson's Blackpepper Society, Wli-Agorviefe Stephen Dogbe Box 185, Hohoe
Edtex
Biu Farmers Association, Bolgatanga Paul Atankwi c/o POSCOM, Box 207,
Bolgatanga
Centre for Economic and Social Initiatives, Bechem Opoku Atuahene Box 120, Bechem
Unique Floral
Central and Western Fishmongers Improvement Victoria Koomson c/o Box 98, Cape Coast
Association (CEWEFIA), Cape Coast

Dzudzeidayiri Women Group, Wa Kulsoon Saeed c/o Box 4, Wa

Farmers Society of West Akim, Adeiso Nana Opoku Nyarko Box 84, Adeiso 0277 759763, 0244 266111
WOMEN BUSINESS ASSOCIATIONS AND INSTITUTIONS

The Nest School

Fodome-Abledze Farmers Society, Helu, V/R Daniel Doe Box 12, Fodome Helu
Galayiri Suntaa Women Group, Jirapa Bibiana B. Lawra Box 12, Galayiri, Jirapa
Ghacoe Women's Ministry, Accra Alpha Beta Floral Charlotte Opoku Addo Box 5202, Accra-North 021 303418

Ghana Danish Community Programme, Tamale Osman Abdel-Rahman Box 764, Dalun, Tamale 071 23414, 23242 gdcp@africaonline.com.gh
Ghana Federation of Business Josephine Dela Vormawor Box 16892, Accra-North 024 3148177
and Professional Women, Accra Megaforce Security Ltd

Hoviepe Women's Community Farmers Group, Ho Box 82, Hoviepe, Ho

Dua Clinic idghana@africaonline.com.gh
Initiative Development - Ghana, Accra Box 19382, GPO, Accra 021 249109/305458
Association for the Advancement of Aid to Artisans
Kofi Konadu Box 5737, Accra-North
Women in Africa, Accra
Kaleo Baptist Women Development Programme, Wa Kate Abbam Box 104, Wa 021 221399
Sugru Nborabonu Women's Group
Kaleo Women's Group, Kaleo John David Bagonluri Box 65, Kaleo
32
INSTITUTION CONTACT ADDRESS PHONE NUMBER EMAIL

Kalijisa Cooperative Society, Sandema Thomas Achaab

Jack and Jill Warehouse Box 35, Sandema
Market Access Promotion Network, Tamale Emmanuel Abeliwine Box TL 1773, Tamale, Ghana 071 26045 abeliwine@yahoo.com
Opportunities Industrialisation Centre - K. Acheampong Box 6241, Accra 021 508444 oicg-ho@africaonline.com.gh
Ghana, Accra and Kumasi Rose Aluminium

Pan Africa Organisation for Sustainable Development, Lawrencia Adams E037, Anevon Ct, Parakuo Estate 022 404517/8; 022 402371 posdev@ghana.com
Accra Alice Skill Training Center (hair braider)
Partners In Participatory Development, Tamale Edward Telly Box 1336, Tamale, Ghana 071 23272 papdev2@yahoo.com
People Nnoboa and Rural Development Association, J.A. Sulemana Box TL 1123, Tamale 6076 3/4 mahammedsule88@yahoo.co.uk
Tamale Suglo Rice Processors
Progressive Women's Movement, Tema Nana Kesewa Box CE 11709, Tema 022 310711, 024 3262924 progressmovement2002
Edtex @yahoo.co.uk
Relief for Rural Women, Ho Betty Hagan Box MA 77, Ho 091 27560 rfrwomen@hotmail.com
Setorsusu Women Co-operative, Likpe Bala Fidelia Ayivor Box 1, Likpe Bala c/o 0935 22768
Unique Floral
Supportive Women's Organisation, Akuapem Christian Hall Box 40, Mamfe, Akuapem 024 4208902 swomoghana@yahoo.com
Women's Assistance and Gloria Ofori Boadu Box 13039, Accra 021 810186
Business Agency (WABA), Accra
Women's World Banking (Ghana), Accra Eleanor Arthur Box 2989 021 667748
The Nest School
Wuru Bua Fogem Tigisem, Navio Paul Wugaa c/o Navio Chief's Palace, Box 23,
Paga-Navio
Zuuri Organic Vegetable Farmers Association Box 56, Bawku, c/o Bukari Yamba,
Alpha Beta Floral Fisheries Dept
Ghana Association of Women Entrepreneurs Lucia Quachey 021 225300 www.swopa.org

Sirigu Women Organisation of Pottery and Art in Northern

Megaforce Security Ltd
Ghana, Sirigu
Women's Development agency, Accra Box 2858, Accra 021 762538 Matinan@aol.com
Dua Clinic
Telania Women's Association, Navrongo Box 1, Navrongo
Aid to Artisans
Syanshiegu Women's Association,Tamale Box 798, Tamale
Progressive Women's Credit Union, Accra Box 1519, Cape Coast
Women in Progress, Cape Coast Sugru Nborabonu Women's Group Box CC 890, Cape Coast renae@womeninprogress.org

International Federation of Women Lawyers (FIDA) Ghana Monica Aidoo 2nd Floor Old Ghana Airways 042 30573 fidagh@yahoo.com
Building, Kojo Thompson
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